1-Cream: the room temperature butter and sugar until fully combined using a stand mixer fitted with the paddle attachment.

2-Add: the egg, vanilla extract, and optional almond extract, mixing until fluffy.

3-Gently fold in: the flour, baking powder, and salt until a soft, non-sticky dough forms.

4-Divide: the dough in half, shape into discs, wrap in plastic wrap, and refrigerate for at least 2 hours or overnight.

5-Preheat oven: to 350°F (175°C). Line baking sheets with parchment paper.

6-On a lightly floured surface: roll out dough to ¼ to ½ inch thickness and cut into heart shapes or preferred shapes.

7-Place cookies: 1-2 inches apart on baking sheets and chill for at least 20 minutes before baking to help retain shape.

8-Bake: 8-12 minutes on the middle rack, rotating the pans halfway through. Edges should be set while centers remain slightly soft.

9-Cool cookies: on baking sheets for 2-3 minutes, then transfer to a cooling rack until completely cool before frosting.

Making the Frosting: Once the cookies are cool, prepare the frosting with these simple steps. Cream softened butter and powdered sugar until smooth using a stand mixer.

Add: vanilla extract, optional pink food coloring, and heavy cream. Beat on high speed for 3-4 minutes until light and fluffy. Then, spread about 1 tablespoon of frosting on each cooled cookie, adding heart-themed sprinkles if desired.

For dietary adaptations: swap in the appropriate substitutes during the mixing stage, and keep an eye on baking times to adjust as needed.